United States 118th Congress Status: In Committee 1 R cosponsors

HR 2986 — HEALTH Act

Last action — Referred to the Subcommittee on Health.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 118th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

To amend the Internal Revenue Code of 1986 to provide a deduction for certain charity care furnished by physicians, and for other purposes.

Bill Text

How this bill changes current law

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The bill establishes a new deduction for certain charity care provided by physicians under the Internal Revenue Code.

  • Internal Revenue Code of 1986

    SEC. 199B. QUALIFIED CHARITY CARE. (a) In General.--There shall be allowed as a deduction for the taxable year an amount equal to-- (1) in the case of a direct primary care physician, an amount equal to the sum of-- (A) the fee (as published on a publicly available website of such physician) for physicians' services that are qualified charity care furnished by such taxpayer during such year, and (B) for each visit by a patient to such physician during which qualified charity care is furnished, half of so much of the lowest subscription fee of such physician that is attributable to a month, and (2) in the case of any other individual, the unreimbursed Medicare-based value of qualified charity care furnished by such taxpayer during such year.

    This adds a new section that allows a tax deduction for charity care provided by physicians.

  • Internal Revenue Code of 1986

    The term `unreimbursed Medicare-based value' means, with respect to physicians' services, the amount payable for such services under the physician fee schedule established under section 1848 of the Social Security Act.

    Defines the term 'unreimbursed Medicare-based value' for the purposes of the new deduction.

  • Internal Revenue Code of 1986

    Qualified charity care' means physicians' services that are furnished-- (A) without expectation of reimbursement, and (B) to an individual enrolled-- (i) under a State plan under title XIX of the Social Security Act (or a waiver of such plan), or (ii) under a State child health plan under title XXI of the Social Security Act (or a waiver of such plan).

    Defines 'qualified charity care' for eligibility for the new tax deduction.

  • Internal Revenue Code of 1986

    The term `direct primary care physician' means a physician (as defined in section 1861(r) of the Social Security Act) who provides primary care-- (A) to individuals who have paid a periodic subscription fee, and (B) in exchange for a fee that is published on a publicly available website of such physician.

    Defines who qualifies as a 'direct primary care physician' under the new law.

  • Internal Revenue Code of 1986

    The term `physicians' services' has the meaning given such term by section 1861(q) of the Social Security Act.

    Clarifies the meaning of 'physicians' services' in relation to the new deduction.

  • Internal Revenue Code of 1986

    The amount allowed as a deduction under subsection (a) for a taxable year shall not exceed the gross receipts attributable to physicians' services furnished by the taxpayer during the taxable year.

    Imposes a limitation on the deduction amount based on gross receipts from services provided.

  • Internal Revenue Code of 1986

    SEC. 199B. Qualified charity care.

    Adds a new item in the table of sections for part VI of subchapter B to reflect the new section.

Action History

  1. Referred to the Subcommittee on Health.

  2. Introduced in House

  3. Introduced in House

  4. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 546 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (546)

546 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

taxation healthcare
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Frequently asked questions

What does HR 2986 do?
To amend the Internal Revenue Code of 1986 to provide a deduction for certain charity care furnished by physicians, and for other purposes.
Who sponsors HR 2986?
HR 2986 is sponsored by Webster, Daniel (Republican).
What is the current status of HR 2986?
This bill died with 118th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 2986?
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